Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
3 declarable lines
Heading 4112 covers leather of sheep or lamb that has been further prepared after tanning or crusting, without wool on, whether or not split, and excludes leather of heading 4114. The heading is split into fancy and not fancy lines, with not fancy leather divided between garment and other uses.
Products in this heading
- Finished sheepskin leather sheets for jackets
- Lambskin leather for dress gloves
- Sheep leather for handbags and small leather goods
- Sheep leather for shoe uppers
- Parchment-dressed sheepskin leather
- Fancy sheep or lamb leather for trim and accessories
How to choose the right subheading
- Confirm the material is sheep or lamb leather without wool on and has been further prepared after tanning or crusting, not raw or merely tanned or crust.
- Determine whether the leather is fancy or not fancy for the 4112.00.60 and 4112.00.30 lines.
- For not fancy leather, decide whether it is for garment use or other use to choose between 4112.00.30.30 and 4112.00.30.60.
- Check that the item is leather in sheets or pieces, not a made-up article such as a glove, garment, or bag.
- Consider whether heading 4114 applies, since chamois, patent, and metallized leather are excluded from heading 4112.
Often confused with
- Heading 4102Raw sheep or lamb skins
These are not tanned or further prepared.
- Heading 4105Tanned or crust sheep or lamb skins not further prepared
They stop before further preparation after tanning or crusting.
- Heading 4114Chamois, patent, or metallized leather
These are classified in heading 4114 even if made from sheep or lamb.
- Heading 4203Leather gloves or leather garments
Made-up leather articles are not classified as leather material.
Frequently asked questions
What is the HTS code for finished sheep leather for garments?
Finished not fancy sheep or lamb garment leather is classified under 4112.00.30.30, with a general (MFN) rate of 2%.
What is the duty on fancy sheep or lamb leather?
Fancy sheep or lamb leather of heading 4112 is classified under 4112.00.60.00 and carries a general (MFN) rate of 2%.
How do I classify non-fancy sheep leather that is not for garments?
Use 4112.00.30.60 for not fancy sheep or lamb leather for other than garment use; the general (MFN) rate is 2%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.